https://www.taxtmi.com/caselaws?id=119961 Deemed credit under Notification No. 6/2002-N.T. was treated as admissible on the aggregate duty of excise and additional duty, and the demand to split the credit into basic excise duty and additional duty was not accepted at the interim stage. The credit already taken was not shown to exceed the prescribed entitlement, and the matter was considered revenue neutral because the additional duty component could have been discharged through credit or cash without demonstrated net revenue loss. On that basis, a prima facie case for interim relief was made out, and waiver of pre-deposit with stay of recovery was granted. en-us Fri, 01 Sep 2006 00:00:00 +0530 Sat, 14 Jul 2012 13:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119961 Deemed credit under Notification No. 6/2002-N.T. was treated as admissible on the aggregate duty of excise and additional duty, and the demand to split the credit into basic excise duty and additional duty was not accepted at the interim stage. The credit already taken was not shown to exceed the prescribed entitlement, and the matter was considered revenue neutral because the additional duty component could have been discharged through credit or cash without demonstrated net revenue loss. On that basis, a prima facie case for interim relief was made out, and waiver of pre-deposit with stay of recovery was granted. Case-Laws Central Excise Fri, 01 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119961